Provision for warranty allowable deduction if based on past events and reliable scientific estimate is made of future liability likely…
Income accumulation application allowed under rectification u/s 154 as assessment was not completed and there was only intimation u/s 143(1)…
FAQs - Receiving Intimation of ITC Blocked by Tax Official 1. I have received an email message as well as…
Brought forward debit balance can not make assessment erroneous and prejudicial to the interest of the Revenue - ITAT quashes…
Bank guarantee requirement for bond executed by EOUs-Clarification on waiver of bank guarantee-surety to EOUs Circular No. 27/2018-Customs F.No. DGEP/EOU/GST/Misc/24/2017…
Moratorium u/s 14 of the Insolvency and Bankruptcy Code, 2016 not apply to a personal guarantor of a corporate debtor…
Exclusions from both export and total turnover for deduction u/s 10A - CBDT Circular 4/2018. All charges/expenses in Explanation 2(iv)…
Forfeiture of gratuity is not automatic on dismissal from service; it is subject to sub-Sections (5) and (6) of Section…
Compensation paid to retiring partner consequent to family settlement-Deduction allowed as capital of firm was kept intact and business was…
Interest for late payment of service tax not penal in nature but only compensatory. ITAT deletes disallowance made under section…